2007 (10) TMI 74

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..... 2007-WZB/C-IV/(SMB) - Dated:- 1-10-2007 - [Order per : M.V. Ravindran, Member (J)].- This appeal is directed against the order-in-appeal No.SVS/102/NGP-I/2005 dated 18/04/2005. 2. The issue involved in this case is regarding the demand of duty cleared under AR-4 by debiting the bond of duty involved. It is the allegation that the appellant had not submitted the proof of exports and hence, .....

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..... the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, - (a) a case of loss of goods, where the loss occurs in transit from a factory to a warehouse or to another factory, or from one warehouse to another, or during the course of processing of the goods in a warehouse or in storage, whether in a factor .....

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..... d outside India without payment of duty. In this case it is undisputed that the goods have been cleared for export without payment of duty by executing a bond, as such, Tribunal has no jurisdiction to entertain dispose the appeal. 6. Accordingly, the appeal is not maintainable and remedy lies under Section 35EE of Central Excise Act, 1944, by way of revision application to the Central Gove .....

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